United States Government Glossary of Interagency and Associated Terms/accrued income
| accrued income - the sum of: (1) earnings during a given period from (i) services performed by the recipient, and (ii) goods and other tangible property delivered to purchasers, and (2) amounts becoming owed to the recipient for which no current services or performance is required by the recipient. | (SOURCE - White House, OMB, Circular A-110) |